风险管理视角下内部审计的作用及实现路径研究

Roles and Realization Routes of Internal Audit from Perspective of Risk Management

在风险管理与内部审计发展的历程中,风险管理推动了内部审计的演进,内部审计促进了风险管理的不断完善,二者在互相推动中耦合在一起。因此内部审计应当从协调、确认、咨询和推广四个方面来促进风险管理在我国企业的发展应用,具体应通过评价组织风险管理结构、执行风险导向审计、实施后续审计、开展增值服务等路径,并从政府、协会、企业三个方面改善提升内部审计的作用,实现改善组织运营、增加组织价值的目标。

In their development process,risk management has promoted the evolution of internal audit while internal audit has helped to improve risk management,and as a result they are coupled together. Based on such a correlationship,this paper points out that internal audit should promote the application and development of risk management in China enterprises in terms of coordination,confirmation,consultation and popularization. Concretely speaking,the goals of impoving organization operation and increasing organization values should be realized through such routes as evaluating the organizational risk management structure,implementing risk- oriented audit,carrying out successive audit and developing value- added services.